RUPHIMMO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
RUPHIMMO
Largest movements
- Stocks and contracts -€40,100
no longer reported in 2025 (was €40,100)
- Receivables within one year -€8,933
no longer reported in 2025 (was €8,933)
- Profit (loss) carried forward -€39,998
down €39,998 (-176%), from -€22,786 to -€62,784
- Trade debts -€10,988
no longer reported in 2025 (was €10,988)
- Other debts +€1,953
up €1,953 (+9.9%), from €19,819 to €21,772
- Financial charges +€40,100
new in 2025: €40,100
of which Financial charges: +€40,100
- Gross operating margin +€569
up €569, from -€467 to €102
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,033 | - | -€49,033 | |
| Current assets | 29/58 | €49,033 | - | -€49,033 | |
| Stocks and contracts in progress | 3 | €40,100 | - | -€40,100 | |
| Stocks | 30/36 | €40,100 | - | -€40,100 | |
| Amounts receivable within one year | 40/41 | €8,933 | - | -€8,933 | |
| Other amounts receivable | 41 | €8,933 | - | -€8,933 | |
| Total equity and liabilities | 10/49 | €49,033 | - | -€49,033 | |
| Equity | 10/15 | €18,226 | -€21,772 | -€39,998 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,412 | €22,412 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,552 | €20,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,786 | -€62,784 | -€39,998 | -176% |
| Amounts payable | 17/49 | €30,807 | €21,772 | -€9,035 | -29.3% |
| Amounts payable within one year | 42/48 | €30,807 | €21,772 | -€9,035 | -29.3% |
| Trade debts | 44 | €10,988 | - | -€10,988 | |
| Suppliers | 440/4 | €10,988 | - | -€10,988 | |
| Other amounts payable | 47/48 | €19,819 | €21,772 | +€1,953 | +9.9% |
| Gross operating margin | 9900 | -€467 | €102 | +€569 | |
| Operating profit (loss) | 9901 | -€467 | €102 | +€569 | |
| Financial charges | 65/66B | - | €40,100 | +€40,100 | |
| Recurring financial charges | 65 | - | €40,100 | +€40,100 | |
| Non-recurring financial charges | 66B | - | €40,100 | +€40,100 | |
| Profit (loss) for the period before taxes | 9903 | -€467 | -€39,998 | -€39,531 | -8,465% |
| Profit (loss) for the period | 9904 | -€467 | -€39,998 | -€39,531 | -8,465% |
| Profit (loss) for the period to be appropriated | 9905 | -€467 | -€39,998 | -€39,531 | -8,465% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.